Federal Taxation: Comprehensive Topics

by Ephraim P. Smith

CCH's 2008 Federal Comprehensive Topics (16th Edition) is a popular teacher-created combination first- and second-level tax course that offers comprehensive one-volume coverage of all the most important tax concepts and principles for a solid grounding in federal taxation. It offers clear and concise explanation of fundamental tax concepts in the framework of today's tax practice. Covering both planning and compliance, the book strikes an effective balance between AICPA model curriculum demands and the favored approaches of the majority of today's top tax teachers. CCH's Comprehensive Topics introduces students to the complex and absorbing study of federal taxation, covering a broad range of subjects beginning with basic concepts and individual taxation. Once the fundamentals are covered, tax accounting and the taxation of partnerships and corporations become the focus. The final section of the book presents estate and gift taxation coverage, along with income taxation of trusts and estates. Deferred compensation, education savings, international tax, and state and local taxation are also addressed. Written by top tax teachers from across the country, CCH's Federal Comprehensive Topics presents materials in straightforward language to improve student comprehension. Emphasis is given to the most important topics that have the greatest real-world impact. This new edition reflects important new legislation including the Tax Relief and Health Care Act of 2006, the Pension Protection Act of 2006, and the Tax Increase Prevention and Reconciliation Act of 2005 (enacted in 2006).

Hardcover

First published April 1, 2007

Reviews

[David · Rating 3 out of 5]

This book is well organized and fairly easy to read.